Is a person afflicted with urinary incontinence considered responsible for drops of urine escaping when he deliberately holds it in due to being busy or tired, and is he required to repeat ablution and prayer in this situation, considering the hardship of repeating prayers for him?

If urine flow stops during a portion of the prayer time, allowing you to purify yourself and pray without anything exiting, then you must wait for it to stop, then perform ablution and pray. Prayers that were performed without ablution must be re-offered. One should not hold back urine or pray while resisting the urge to urinate. To make up missed prayers, offer what you can daily.

However, if urinary incontinence ( سلس البول) is continuous or stops only for a time sufficient for purification and prayer, then you must purify yourself after the prayer time begins, secure the area with a cloth, and whatever exits thereafter will not harm you. There is a difference between urinary incontinence and frequent urination; a person with frequent urination can perform prayer with complete purification.